Lieb v. Commissioner’s Empirical Analysis
1963
Citation profile
4
cited by 4 later decisions
July 1970
most recently cited
Relationships
Relies on Helvering v. Mitchell · Knetsch v. United States · Consolidated Edison Co. of New York v. United States · Hanover Bank v. Commissioner · Burlington Truck Lines, Inc. v. United States
Most-quoted passages
The sentences later courts lift from this opinion, ranked by how many decisions quote each — the parts of the opinion doing the work. These counts are smaller than the citation total above because most of the 4 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“[that] case has bearing upon whether David would be entitled to an amortization deduction in connection with his original purchase of the bonds - a matter that is no longer in issue in this case - but it has no controlling relevance with respect to the bona fides of the subsequent sales inter sese of David and Sylvia and the availability of additional amortization deductions based upon such alleged sales”
1 later decision quote this exact passage · from the majority“the round-trip of these bonds had been planned from the beginning.”
1 later decision quote this exact passage
How this case has been treated — in progress
Whether each later court followed, distinguished, criticized, or overruled this decision. The treatment classification (task #35) runs highest-cited cases first and lights up here as it reaches this one.